A transcoder for converting a digital video signal from a first format into a second format in transform domain. The first format and the second format are respectively adopted by video coding schemes possessing different DCT transform kernels. The transcoder includes: a transform-domain decoder, coupled to the digital video signal, for decoding the digital video signal of the first format to generate a first DCT-domain signal, the first DCT-domain signal corresponding to a first DCT transform of the first format in the transform domain; a transform kernel converter, coupled to the transform-domain decoder, for converting the first DCT-domain signal into a second DCT-domain signal, the second DCT-domain signal corresponding to a second DCT transform of the second format in the transform domain; and a transform-domain encoder, coupled to the transform kernel converter, for generating a resultant video signal encoded in the second format according to the second DCT domain signal.